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A client recently received a notice from a fund company regarding a 403(b) plan they maintained several years ago. A single individual still has an account, but is now missing. This is considered a "dormant" account, since it has had no contributions since at least 12/31/2008.

We cannot find confirmation one way or the other whether we need to file Form 5500-SF, 5500-EZ, or no filing at all. Any opinions?

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